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The query asks whether assets resulting from SICAV liquidation (surviving assets) can benefit from the reinvestment regime. The DGT responds that these assets constitute part of the liquidation share and may be reinvested to avoid immediate taxation.
Question posed: Whether the amounts corresponding to these accrued assets fall outside the scope of application of the transitional reinvestment regime, being subject to the ordinary general taxation regime in the partner's personal tax as income arising from the dissolution and liquidation of the SICAV. Or, in the event that said amounts must be reinvested, the specification of the tax aspects of said reinvestment, including those relating to information obligations to the Tax Administration.
Accrued assets are considered an integral part of the partner's liquidation quota. To apply the reinvestment regime, the partner must reinvest the entirety of the additional quota derived from said assets into collective investment institutions. The period for carrying out this reinvestment is one month from the date on which the liquidator allocates the additional quota to the partner. The acquisition value of the new investment shall be zero or nil, maintaining the original acquisition date of the shares of the liquidated SICAV.
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